Due Dates

Annual Franchise Tax Reports

The annual franchise tax report is due May 15. If May 15 falls on a weekend or holiday, the due date will be the next business day.

Final Franchise Tax Reports

A Texas entity must file and pay its final franchise tax report in the year it plans to terminate, merge or withdraw with the Texas Secretary of State’s office. For out-of-state entities, the final report must be filed and paid within 60 days of that entity ceasing to have nexus in Texas. The final franchise tax report must be filed before the entity can get a Certificate of Account Status to terminate, merge or withdraw.

HB855 Browser Statement

In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.